|
Citation
|
Judgment date
|
| November 2024 |
|
|
|
6 November 2024 |
Contract law—breach of contract—judgment on admission by Advocate—review of judgment—locus standi—execution Stay—mistake Apparent on record—admission of liability—existence of debt—dismissal with costs
|
6 November 2024 |
|
|
6 November 2024 |
|
|
6 November 2024 |
|
|
4 November 2024 |
|
|
4 November 2024 |
|
|
4 November 2024 |
| October 2024 |
|
|
|
30 October 2024 |
|
A court set aside a default judgment and extended time to file a defence, emphasizing justice over technical omission.
Civil procedure — setting aside default judgment — sufficient cause — discretion of court — extension of time — interests of justice — inadvertent omission — opportunity to be heard on the merits.
|
29 October 2024 |
|
Court reduced contractually agreed unconscionable interest rate and awarded damages on breach of a loan agreement and guarantee.
Contract law – moneylending – loan agreement – breach – unconscionable interest rate – variation of contractual interest – liability of guarantor for principal debtor’s default – damages for breach of contract – costs.
|
29 October 2024 |
|
|
29 October 2024 |
|
|
29 October 2024 |
|
|
29 October 2024 |
|
Loan found enforceable through agent; unauthenticated electronic evidence excluded; excessive contractual interest reduced and damages awarded.
* Contract law – Loan agreement – validity where signed by an agent – power of attorney and agency by conduct; * Evidence – Electronic evidence – requirements for authentication and admissibility under the Electronic Transactions Act; * Interest – court power to vary harsh or unconscionable contractual interest rates; * Remedies – award of special and general damages, costs, and post-judgment interest.
|
28 October 2024 |
|
|
28 October 2024 |
Taxation – distinction between employees and consultants – misapplication of principles under Income Tax Act – definition of employment – fixed or ascertainable remuneration – control and independence in service contracts – reclassification of consultancy arrangements – jurisdiction of Tax Appeals Tribunal – statutory interpretation principles – purposive vs. literal approach – refund entitlement upon improper tax assessment – assessment overturned, with costs awarded.
|
25 October 2024 |
|
|
25 October 2024 |
|
Court awards recovery of outstanding contractual debt and costs to plaintiff in a summary suit for unpaid freight and logistics services.
Contract – breach of contract – recovery of liquidated sum – unpaid invoices – summary suit – ex-parte judgment – costs awarded
|
25 October 2024 |
Customs law – ownership of goods – transfer of ownership – requirements under the East African Community Customs Management Act – warehousing of goods – bill of lading – legal procedure for change of ownership.
|
25 October 2024 |
VAT refund—credit notes validity—taxable supply requirement—interpretation of tax statutes—VAT Act Compliance—burden of proof in VAT disputes—bonafide mistakes and credit notes—set-off and refund eligibility.
|
25 October 2024 |
Agency law—principal-agent relationship—demurrage charges—jurisdictional challenge—agent's liability—breach of contract—locus standi—misjoinder of parties—wrongful suit against agent—dismissal with costs
|
21 October 2024 |
|
|
21 October 2024 |
|
|
18 October 2024 |
|
The applicant’s imported DVDs were goods and incidental broadcasting rights form part of goods, not taxable imported services.
VAT — import of goods v import of services; incidental services included in taxable value (VAT Act ss.12(3), 23); statutory interpretation of taxing provisions; classification under Harmonized System; scope of s.16(2)(e) ('non-taxable person').
|
17 October 2024 |
Contract law – public procurement compliance – validity of contracts under the PPDA Act – unjust enrichment – statutory interpretation – mandatory procurement procedures – safeguarding public resources
|
14 October 2024 |
|
Court affirms that local trademark registration prevails, and international registration does not confer automatic protection in Uganda without local compliance.
Intellectual Property Law – Trademark – Territorial registration and protection – International registration and enforcement – Infringement – Remedies – Priority and territorial principle – Franchise agreements and local trademark law.
|
11 October 2024 |
|
A buyer's failure to pay the balance on a land sale agreement constitutes breach, entitling the seller to damages and interest.
Contract law – breach of contract – sale of land – non-payment of purchase price – remedies for breach – damages and interest – costs – ex parte proceedings.
|
11 October 2024 |
|
The Plaintiff was awarded a sum for unpaid materials supplied after proving its claim on a balance of probabilities.
Contract – Sale of goods – Claim for recovery of outstanding debt on supply of materials – Standard and burden of proof – Documentary evidence – Consent judgment – Costs following the event.
|
11 October 2024 |
VAT liability — tax payment allocation — principal tax priority — misapplication of payments — statutory interpretation — waiver of interest and penalties — retrospective application — remittance for reassessment — costs apportionment.
|
11 October 2024 |
|
|
8 October 2024 |
|
|
8 October 2024 |
|
|
3 October 2024 |
|
|
3 October 2024 |
| September 2024 |
|
|
|
27 September 2024 |
|
|
27 September 2024 |
|
|
27 September 2024 |
|
|
27 September 2024 |
|
|
24 September 2024 |
|
|
24 September 2024 |
|
|
24 September 2024 |
|
|
24 September 2024 |
Company law—rectification of register—lack of share transfer forms—missing shareholder records—URSB refusal to approve data update—court jurisdiction to rectify company register—no objection from Registrar—rectification necessary to resume business—application granted
|
24 September 2024 |
|
|
23 September 2024 |
|
|
19 September 2024 |
|
|
18 September 2024 |
|
|
17 September 2024 |
|
|
16 September 2024 |
|
|
12 September 2024 |
|
|
9 September 2024 |
Contract law—artist management contract—capacity to contract—legal entity—contract signed with a nonexistent entity—void contract—abuse of process—costs
|
6 September 2024 |
